Posting Journal Entries to Ledger
Master the Art of Double-Entry Bookkeeping with Interactive Examples
📋 Golden Rules of Posting
If Account is DEBITED in Journal → Post to DEBIT SIDE in its Ledger → Write the Credit Account name in Particulars
If Account is CREDITED in Journal → Post to CREDIT SIDE in its Ledger → Write the Debit Account name in Particulars
💡 Journal to Ledger Posting Examples
Example 1: Cash Deposited into Bank ₹10,000
Journal Entry: Bank A/c Dr. ₹10,000 To Cash A/c ₹10,000
Bank Account
Dr.
To Cash A/c
₹10,000
Cr.
Cash Account
Dr.
Cr.
By Bank A/c
₹10,000
Example 2: Bought Goods for Cash ₹5,000
Journal Entry: Purchase A/c Dr. ₹5,000 To Cash A/c ₹5,000
Purchase Account
Dr.
To Cash A/c
₹5,000
Cr.
Cash Account
Dr.
Cr.
By Purchase A/c
₹5,000
Example 3: Sold Goods for Cash ₹8,000
Journal Entry: Cash A/c Dr. ₹8,000 To Sales A/c ₹8,000
Cash Account
Dr.
To Sales A/c
₹8,000
Cr.
Sales Account
Dr.
Cr.
By Cash A/c
₹8,000
Example 4: Paid Salary ₹3,000
Journal Entry: Salary A/c Dr. ₹3,000 To Cash A/c ₹3,000
Salary Account
Dr.
To Cash A/c
₹3,000
Cr.
Cash Account
Dr.
Cr.
By Salary A/c
₹3,000
Example 5: Received Commission ₹2,000
Journal Entry: Cash A/c Dr. ₹2,000 To Commission Received A/c ₹2,000
Cash Account
Dr.
To Commission Received A/c
₹2,000
Cr.
Commission Received Account
Dr.
Cr.
By Cash A/c
₹2,000
Example 6: Paid Office Rent ₹4,500
Journal Entry: Rent A/c Dr. ₹4,500 To Cash A/c ₹4,500
Rent Account
Dr.
To Cash A/c
₹4,500
Cr.
Cash Account
Dr.
Cr.
By Rent A/c
₹4,500
Example 7: Bought Furniture ₹6,000
Journal Entry: Furniture A/c Dr. ₹6,000 To Cash A/c ₹6,000
Furniture Account
Dr.
To Cash A/c
₹6,000
Cr.
Cash Account
Dr.
Cr.
By Furniture A/c
₹6,000
Example 8: Received Interest ₹1,200
Journal Entry: Cash A/c Dr. ₹1,200 To Interest Received A/c ₹1,200
Cash Account
Dr.
To Interest Received A/c
₹1,200
Cr.
Interest Received Account
Dr.
Cr.
By Cash A/c
₹1,200
✅ Key Takeaway
Remember the golden rule: Posting will be done in all the accounts, which are in Journal. Post amounts on the same side in ledger, as in the journal entry, and always mention the opposite account name in the particulars column of Ledger. Think of each ledger account as having its own personal diary - every entry tells the story of where the money came from or where it went!